Abstract: The concept of creative accounting became focus and attention by accountants and auditors so dramatically in recent years, especially when the company (Enron) and other leading companies were collapsed and the company of (Arthur Andersen) was responsible to audit the accounts of (Enron) company that is a part of the for the collapse of the company , that accused of manipulating data accounting for the company taking advantage of some treatments and accounting policies that appear accounting data without true and correct form. we through this research, we highlighted the concept of creative accounting of several aspects with a focus on the role of the auditor in the verification of practices and the results of creative accounting. This research has included seven chapters, the following is a summary of each chapter.